S.D. Admin. R. 47:06:02:04

Current through Register Vol. 51, page 71, January 6, 2025

Section 47:06:02:04 - Employer's wage report

Each employer, during the month following the end of each calendar quarter, shall report the following information to the Department of Labor and Regulation:

(1) The Department of Labor and Regulation registration number of the employer, the employer's name, and the address at which payroll records are maintained;

(2) The name and social security account number of each employee;

(3) The total Wages, including gratuities and other remunerations, paid during periods ending within the quarter.

Domestic employers, who elected and qualify to report wages and contributions annually, shall report the above information to the Department of Labor and Regulation by January 31 of the year following the year wages were paid.

S.D. Admin. R. 47:06:02:04

SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective 7/1/1983; 39 SDR 127, effective 1/23/2013; 42 SDR 98, effective 1/5/2016

General Authority: SDCL 61-3-2.

Law Implemented: SDCL 61-3-2.